I cannot help you because I'm busy with my work. -> If I weren't busy with my work, I could help you.

The restaurant is very expensive, so we don't eat there. -> If the restaurant weren't very expensive, we would eat there.

You don't water the garden, so it doesn't look very good. -> If you watered the garden, it would look very good.

I don't have Mai's number, so I can't phone her. -> If I had Mai's number, I could phone her.

We don't have enough money, so we can't buy our own house. -> If we had enough money, we could buy our own house.

I don't have any food in the house, so I won't invite them in for lunch. -> If I had some food in the house, I would invite them in for lunch.

I don't practice every day, so I'm not very good at the guitar. -> If I practiced every day, I would be very good at the guitar.

The flights are expensive, so we don't visit our grandparents very often. -> If the flights weren't expensive, we would visit our grandparents very often.

You are so tired because you drink too much wine. -> If you didn't drink too much wine, you wouldn't be so tired.

Hoa can't go out with us because she has to take care of her younger sister. -> If Hoa didn't have to take care of her younger sister, she could go out with us.
 

He said:" I'll be here again tomorrow" -> He said he would be there again the next day.

Paulo said to her." I want to buy a pocket calculator for my father" -> Paulo said he wanted to buy a pocket calculator for his father.

She said to them:" He's lived here for four years" -> She said he had lived there for four years.

Mary said to John:" I cannot go to the movie with you tomorrow" -> Mary said she could not go to the movie with John the next day.

He said:" I am going to see your sister at my office tomorrow, Hoa" -> He said he was going to see Hoa's sister at his office the next day.

"I don't like this film "Betty said to Bill -> Betty said she didn't like that film.

"I am really into the Inside Out films," she said. -> She said that she was really into the Inside Out films.

"I must go now", said the little boy. -> The little boy said he had to go then.

He said to me:" I study English for my job" -> He said he studied English for his job.

"My sister wants to be a singer" said he. -> He said that his sister wanted to be a singer.

They are poor, so they can't help us. -> If they weren't poor, they could help us.

It isn't good for you to stay up late. -> You shouldn't stay up late.

My younger brother was able to read when he was four. -> My younger brother could read when he was four.